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2606 Uppsatser om Accounting framework - Sida 35 av 174
Crazy priest versus terrorist people : Den mediala framställningen av muslimer kring utspelet med pastor Terry Jones plan att bränna Koranen
The purpose of this study is to examine the medial depiction of Muslims in the case of Pastor Terry Jones' intention to burn the Quran. Our study is based on theoretical framework regarding an alleged clash of civilizations, how that leads to global conflicts and controls the world politics. It?s also based on the western way of characterize Muslims as violent, irrational human beings, and how mass media have a tendency to depict Muslims as ?the others?. The questions we aim to seek answers to are: How were Muslims portrayed in CNN's and Al-Jazeera's reporting regarding Terry Jones plan to burn the Quran? Which discourses exist about Muslims in each news channel and what are the main differences between them? The qualitative method used is a critical discourse analysis on empirical data consistently of twelve articles.
Har marknadsvärdering enligt IFRS ökat fastighetsbolagens finansiella risk?
The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.
Studenters informationsbeteende och exemplet Studentkåren i Borås
The purpose of this thesis is to show students? information behaviour in everyday life and towards the Student Union of Borås. Methods of active information seeking and more random information encountering as well as information ignorance are of interest. The study focused on three issues; the first was to examine what information behaviour the students presented while acquiring information in their everyday life. The second was to find out what information behaviour the students had to acquire information from the Student Union of Borås.
Humankapitalets roll i entreprenörsbolag - En studie om hur sex entreprenörsbolagförhåller sig till humankapitalinvesteringar
Purpose:The purpose of this study is to improve the knowledge regarding how entrepreneurial companies act and behave in relation to human capital, by studying their decision-making process for human capital investments. Furthermore this study shall enrich the understandings for how their way of handling human capital investments might change over time along with the development, growth and aging of the company.Methodology:For this case study the authors have chosen a qualitative approach. The authors have collected the empirical data by interviewing the CEO?s of six different entrepreneurial companies. To be able to process and analyze the empirical data the authors have used various theoretical frameworks and also previous studies.Theoretical framework:The theoretical framework brings up human capital and its importance, but also its role in the entrepreneurial company.
ATT VÄCKA KONSUMENTERS UPPMÄRKSAMHET I ETT REKLAMFYLLT SAMHÄLLE : - Från ett företagsperspektiv
AbstractTitle: To attract costumers attention in a advertisingfilled community- From a company view Authors: Kerstin Ivarson and Diana Kuttner Advisor: Navid Ghannad. Level: Bachelor thesis in Marketing, (15 Swedish credits), Spring 2009 Key words: Media, media noice, communication tool, communication chanel, startling, advertising, advertisingfilled, message Question: How does the message from companies reach out to the customers in a advertisingfilled community? Purpose: To examine how the companies should use marketing to attract attention in a fast developed community and in that way reach the customers. Theoretical framework: The theory describes the media develop and the effective parts of different media channels. How the media noice looks today and how the customers choose with emotion and needs. Methodology: We used a deductive approach as a starting point and after that study five different companies in border of media, advertising and event. Empirical framework: Based on theory have we study five companies, Starcom, Picnic kommunikation AB, Klassons Mediabyrå, 7billion and Hansens. All companies are in the border of media, advertising and event. Conclusions: The most important of our study of marketing is to proceed from the potential customers needs because the advertising is very individual. To catch the customers attention is new, fast and effective communication channels very important.
Det beslöjade partiet : En diskursanalys avsverigedemokratiska texter
The Veiled Party: A Discourse Analysis of Sweden Democratic Texts aims to further the understanding of the underlying ideology of the Sweden Democratic party, by revealing whether or not there is any ideological content that include race, racialization, and racism in the party?s political texts. The study offers a background description of the discursive change in the social and political climate of debate in Sweden, which opened a policy window for xenophobic agenda setting. In addition, the study delivers a presentation of the public debate regarding the Sweden Democrats, as well as statements by party representatives.Through a social constructionist and discourse analytic framework, the study aims at understanding how the application of racial ideas are done and mapped. The core of the theoretical framework is a critical race and whiteness theoretical approach.
Faktorer som påverkar en miljöinvestering
Syftet med detta examensarbete är att göra en jämförande studie mellan faktorerna som enligt en teoretisk ram påverkar en miljöinvestering och faktorerna som ingår i ett företags bedömnings-modell. Respondentbolaget begärde i ett tidigt skede att få vara anonymt och benämns därför som Företaget. Det är en multinationell koncern med verksamhet i många skilda branscher, men med fokus på norden och produkter som kan kopplas till lantbruk. Den teoretiska referensramen har sin utgångspunkt i begreppen värde och investering samt hur deras koppling till miljö och miljöinvesteringar för att identifiera de faktorer som påverkar en miljöinvestering. Faktorerna som ingår i den teoretiska referensramen och som jämförs mot respondentbolagets faktorer är:? Investeringens värdetillförsel? Investeringens miljöpåverkan? Hur investeringen påverkar produktionsförutsättningarna? Krav från samhället? KundkravKopplingen däremellan bedöms enligt en femgradig skala.
Konstruktionen av Amerika : Om objektsbildning och hur objektet Amerika skapas i två historieböcker för gymnasiet
The aim of this essay has been to show how the object America is constructed in two of the most used history books in Swedish high school. The theoretical framework used in this paper is based on the post-structural discourse analysis as presented by Michel Foucault. More specifically can be said that Foucault´s theories about formation of objects have been used as a tool to show how the image of America is constructed in the books. Later this paper also discuses which subject positioning the studied books take, also this inspired by Foucault´s theories.The study is presented with long quotes from the studied material to reach a transparency that enables the reader to see which dictums the conclusions are based on. This also makes it easy for the reader to judge whether or not the conclusions are reasonable.
Den viktiga historien : Historiesyn och historiemedvetande i studentexamensuppsatser från åren 1877 och 1929.
The purpose of this thesis is to identify and analyse the view and consciousness of history present in essays written by Swedish high school students in 1877 and 1929. A theoretical framework was established in order to accomplish this, based on the theories of Peter Aronsson and Jörn Rüsen (through Lars Andersson Hult) that defines consciousness of history through a matrix that expresses a progression as well as a scaling complexity. Furthermore, the theories of Knut Kjelstadli and Magnus Hermansson Adler were adopted to establish two different types of view of history: one adhering to a view of history where groups and individuals are seen as integral to the progression of history, and the other explains historical process through more functional explanations, such as dependant on cultural and social structures.This framework erects ideal-types of different types of view and consciousness of history, and the thesis at hand strives to categorise the different kinds of view and consciousness of history found in the studied essays in accordance with these ideal-types through two different models based on the above mentioned theories.The findings presented here largely point to a view of history that is largely centered on an actor-oriented view of history, where individuals such as kings and generals are given a central position when historical events are being narrated, and is present in both 1877 and 1929, with some shifting nuances. As for the consciousness of history the lion part of the analysed texts can be seen adhering to a more traditional type of consciousness in 1877, although a slight shift can be seen towards a more complex type of consciousness in the texts from 1929..
Handla hos oss - så klimatkompenserar vi! : Hur stora välkända företag påverkar sina konsumenters inställning mot deras varumärke med hjälp av grön marknadsföring och CSR.
Title: Shop at us ? and we?ll carbon offset! ? How large and well-known companies affect consumers feelings towards their brand by using green marketing and CSR.Authors: Emilie Jäfvert & Carolin RuthbergAdvisor: Christine TidåsenLevel: Bachelor thesis in Marketing, (15 Swedish credits), Spring 2011Keywords: Green marketing, CSR and branding.Question: How do large and well known companies affect their customer?s view towards their brand by using green marketing and CSR?Purpose: The purpose of this thesis is to investigate how high consumer?s value companies who works with green marketing and CSR, and also to find out how it affects the company brand.Method: We have chosen to do a qualitative research with a deductive approach. We have done five open interviews with companies and ten open interviews with consumers to conduct our research.Theoretical framework: Our theoretical framework includes four different areas; CSR- Corporate Social Responsibility, green marketing, brands and consumers. These sub-chapters include theories that will help the reader get a better understanding of the areas.Empirical studies: We have gathered empirical data by multiple open interviews. Two of the five interviews with the companies were face-to-face, two via email and one over the phone.
Entreprenörskap ? Vår tids skolpolitiska filosofi? En ideologikritisk analys av Lpf 94 och Skola 2011
The aim of this Master?s thesis is to examine the ideological currents that have influenced the swedish school system since the 1990's. The background of my interest is the lively debate in schools and media about the new School reform 2011. My hypothesis is that education in 2011 largely will be influenced by neoliberal and neoconservative values.
The method I`ve used is discourse and ideology critique, which examines the relationship between rhetoric and power. These concepts are useful to explain the ideological change in different policy documents and in curricula, for example Lpf 94 and School 2001.
The theoretical framework is based primarily on the neoliberal and the neoconservative agenda, which are two distinct political rationalities in the contemporary postmodern world.
Idrottsvanor bland ungdomar : En kartläggning över föreningsidrott och spontanidrott
This master thesis examines sport habits among young people and a view of their future in sports. Research has shown that the majority of youth leave sport clubs during adolescence. The thesis questions were: How physically active are young people? Which sports do they practice? Regarding their future in sports, what kind of aspirations do the young people have? Are there any barriers that could complicate their involvement in these activities? These questions were examined by analyzing if there were any differences between boys and girls, youth in different grades and youth with Swedish or foreign backgrounds. Pierre Bourdieu´s theoretical framework about sports and economic capital has been used as a research framework.
Internationella skillnader i uppfyllelsegraden av IFRS upplysningskrav för goodwill : En jämförelse mellan Sverige och Storbritannien
Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.
Infoteket om funktionshinder : Information om funktionshinder som vägen till empowerment
The aim of this master?s thesis is to investigate a information center called ?Infoteket om funktionshinder?. The purpose of Infoteket is to collect information about disabilities and make it accessible to people with disabilities, their relatives and public. In this survey I will analyze how Infoteket can help people with disabilities to achieve empowerment. I use empowerment as a theoretical framework as Jay A.
Revisionsplikten försvinner - tänkbara konsekvenser ur kreditgivarens perspektiv
Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..